AI-ASSISTED DECISION-MAKING AND ORGANIZATIONAL PERFORMANCE: AI-SUPPORTED MANAGEMENT ACCOUNTING INFORMATION IN THE DIGITAL SERVICES SMES

Abstract

The integration of artificial intelligence (AI) into management accounting information systems represents a transformative shift in how small and medium-sized enterprises (SMEs) in the digital services sector make strategic decisions and enhance organizational performance. This research article synthesizes evidence from 30 empirical studies to examine the relationship between AI-assisted decision-making, management accounting information quality, and organizational performance outcomes in SMEs. Drawing on multiple theoretical frameworks including the Technology-Organization-Environment (TOE) Framework, Resource-Based View (RBV), and Information Processing Theory (IPT), this study reveals that AI-based accounting systems significantly enhance decision-making efficiency, cost information quality, and overall organizational performance. The methodology section synthesizes quantitative approaches predominantly employing structural equation modeling (SEM) and partial least squares (PLS-SEM) techniques across diverse SME contexts. Results demonstrate that AI adoption in management accounting systems explains up to 92.8% of variance in decision-making capacity, with significant positive effects on financial performance, operational efficiency, and strategic agility. Key findings indicate that AI-powered predictive analytics, automation capabilities, and real-time data processing enable SMEs to achieve improved cost accuracy, faster decision cycles, and enhanced competitive positioning. However, implementation challenges including high initial costs, data security concerns, and competency gaps remain significant barriers. This article contributes to the literature by providing a comprehensive synthesis of empirical evidence on AI's transformative role in management accounting for digital services SMEs, offering practical implications for managers, policymakers, and technology developers seeking to leverage AI for sustainable competitive advantage.